Product classification
HS code for Downlight: 9405.49
Luminaires and light fittings, electric, designed for other than use solely with light-emitting diode (LED) light sources.
Classification of downlight under HS 9405.49
Downlights are classified under HS code 9405.49 when they are electric luminaires not specifically designed for use with light-emitting diode (LED) light sources. Following the 2022 updates to the Harmonized System, LED luminaires were granted specific subheadings (9405.41 and 9405.42). Consequently, 9405.49 serves as a residual category for traditional lighting technologies such as halogen, incandescent, or fluorescent downlights. The classification depends on the physical design of the luminaire and its intended light source compatibility. If a downlight fixture is designed to house a replaceable halogen bulb and does not contain integrated LED circuitry, it falls under this code. It is important to distinguish between the fixture (the luminaire) and the bulb (the lamp), as bulbs are classified separately under heading 8539. This code covers both recessed and surface-mounted downlights that utilize non-LED technology, often used in commercial or older residential installations.
- Covers
- Recessed halogen downlight fixtures
- Incandescent ceiling spotlights
- Fluorescent downlight housings
- Non-LED directional luminaires
- Traditional electric ceiling spots
- Also under 9405.49
- Lithonia Lighting Fluorescent Wraparound
- RAB Lighting Halogen Floodlight
- Progress Lighting Incandescent Pendant
- Cooper Lighting Metal Halide Fixture
- GE Fluorescent Shop Light
Codes often confused with 9405.49
Common mistake. The most common misclassification is using 9405.41 or 9405.42, which are reserved exclusively for LED luminaires. Another error is classifying the fixture under 8539, which is only for the light bulbs themselves. Ensure the distinction between the housing (9405) and the light source (8539) is maintained.
Top exporters and importers of HS 940549 (the code used for downlight), 2025
In 2025, the largest exporter of HS 940549 (the code used for downlight) in UN Comtrade data was China, with 75% of world exports; the largest importer in UN Comtrade data was Germany, with 5.8% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 940549, not only downlight.
Top exporters 2025 · share of world exports
- 1 China $6.0B 75% of world exports
- 2 Germany $243M 3.1% of world exports
- 3 Italy $184M 2.3% of world exports
World total: $7.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $233M 5.8% of world imports
- 2 Vietnam* ~$228M 5.7% of world imports · partner records ↗
- 3 United States $223M 5.6% of world imports
World total: $4.0B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for downlight
Brazil classifies downlight under NCM 9405.49.00: HS 9405.49 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about downlight
What is the HS code for Downlight?
The HS code for Downlight is 940549 (Luminaires and light fittings; electric, designed for other than use solely with light-emitting diode (LED) light sources). The HS code for non-LED electric downlights is 9405.49. LED downlights are classified under 9405.41 (domestic) or 9405.42 (non-domestic).
How do I classify Downlight for customs?
Downlight is classified under HS code 940549 — Luminaires and light fittings; electric, designed for other than use solely with light-emitting diode (LED) light sources. This is a 6-digit subheading level code.
Are the bulbs included in this code?
If the bulbs are shipped inside the fixture, they are usually classified together under 9405.49. If shipped separately, bulbs fall under 8539.
Which countries are the top exporters of downlight (HS 940549)?
In 2025, the top exporters of HS 940549 (the code used for downlight) in UN Comtrade data were China ($6.0B, 75% of world exports), Germany ($243M) and Italy ($184M). World exports came to about $7.9B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of downlight (HS 940549)?
In 2025, the top importers of HS 940549 (the code used for downlight) in UN Comtrade data were Germany ($233M, 5.8% of world imports), Vietnam (about $228M) and the United States ($223M). World imports came to about $4.0B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Downlight the same in all countries?
The base HS code 940549 for Downlight is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for downlight in Brazil?
In Brazil, downlight (HS 940549) is classified under NCM 9405.49.00.